INCOME TAX OFFICER ,KHAMGAON, Khamgaon V. Shri Harikisan Daulatram, Buldhana

MA 86/NAG/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9533 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 1994-1995
• Appeal Filed On: 13-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: S C THAKAR; C J THAKAR

Judgement Text

MA NO. 8 6 /NAG/2009 HARIKISAN DAULATRAM, BULDHANA IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER MA NO. 86 / NAGPUR / 20 09 (ARISING OUT OF ITA NO. 88 /NAG/200 9 ) ASSESSMENT YEAR : 1994 - 95 ITO , KHAMGAON VS. HARIKISAN DAULATRAM WADHWANI CHIKHALI (APPELLANT) (RESPONDENT) PAN NO. AAAHH 4615J APPELLANT BY: SHRI RAMESH DAWANDE, SR.DR RESPONDENT BY: SHRI C.J. THAKAR , ADVOCATE & SHRI S.C. THAKAR, ADVOCATE DATE OF HEARING: 12.10.12 DATE O F PRONOUNCEMENT: 16.10.12 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER: - AGAINST THE ORDER OF THE ITAT DATED 30.6.2009, MISCELLANEOUS APPLICATION HAS BEEN FILED BEFORE THE TRIBUNAL BY THE REVENUE. AT THE OUTSET, THE LD. A.R. POINTED OUT THAT THE REVENUE HAS FILE D APPEAL BEFORE THE HIGH COURT AT MUMBAI AGAINST THE ORDER OF THIS TRIBUNAL. THE HIGH COURT VIDE ITS ORDER DATED 26.9.2012 DISMISSED THE APPEAL OF THE REVENUE AND IN VIEW OF THE ORDER OF THE HIGH COURT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE B ECAME INFRUCTUOUS. THE LD. A.R. WAS ALSO FAIR ENOUGH TO CONSIDER THE POSITION. 2. AFTER HEARING THE RIVAL SUBMISSIONS, WE NOTED THAT THE ORDER OF THE HON BLE HIGH COURT H AS MERGED WITH THE ORDER OF THE TRIBUNAL. THEREFORE, THE MISCELLANEOUS APPLICATION FI LED BY THE REVENUE HAS BECOME INFRUCTUOUS. ACCORDINGLY, WE DISMISS THE MISCELLANEOUS APPLICATION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 16.10 .20 1 2 SD / - SD/ - ( D.T. GARASIA ) (P.K. BANSAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OCTOBER , 20 1 2 MA NO.86/NAG/2009 HARIKI SAN DAULATRAM, BULDHANA 2 COPY TO 1 ITO KHAMGAON 2 SHRI HARIKISAN DAULATRAM WADHWANI (HUF), PROP. SATGURU HIGHWAY SERVICES, CHIKHALI, DIST. BULDHANA 3 CIT - 1, NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITA T, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR